The Internal Revenue Service (IRS), the U.S. government tax authority, requires University of Massachusetts to collect information from all non-U.S. citizens and non-permanent resident aliens to determine the appropriate rate of tax withholding and reporting for any payments that may be made to such individuals. Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30%. The tax is generally withheld from the payment made to the foreign person. A reduced rate, including exemption, may apply if there is a tax treaty between the foreign person's country of residence and the United States.
For your convenience, University of Massachusetts allows you to provide the required information and complete the necessary forms via using the GLACIER Online Tax Compliance System, which is designed to make tax residency, withholding, and income tax treaty determinations. The information and forms must be provided prior to any payment so that the correct tax withholding and reporting decisions are made; failure to do so may result in the maximum rate of tax withholding and/or delayed payment. Information provided to GLACIER is transmitted and stored securely and will only be used by University of Massachusetts for purposes of tax withholding and reporting.
You will receive an email from GLACIER (firstname.lastname@example.org) with a link for you to follow. A step-by-step Glacier Supplier Training Guide is available to assist you in filling out GLACIER profile. When the GLACIER record is completed, required forms will be generated by GLACIER for submission. Please sign and submit all requirement forms and required documents to UMass.
To login to GLACIER, follow the steps below:
- Please take a minute to review this step-by-step Glacier Supplier Training Guide before you start.
- Click on the following web link: http://www.online-tax.net
- Click on the GLACIER logo to enter the website.
- At the login screen, enter your temporary access information; you will be required to select a new UserID and Password at the time of first access to GLACIER.
- Please submit all requirement forms and required documents to UMass.
- If any information in your Individual Record changes, you must log in to GLACIER and update your Individual Record as soon as possible.